THOMAS C. KUNJACHAN Vs. THE REVENUE DIVISIONAL OFFICER

JUDGEMENT

(1.) In this writ petition, petitioner seeks to quash Ext.P3 order passed by the 1st respondent, whereby request made by the petitioner to affix stamp to a power of attorney executed abroad was declined, and for other related reliefs. Material facts for the disposal of the writ petition are as follows:

(2.) Petitioner is a non-resident Indian and presently employed in USA. His mother also is residing in USA. Both petitioner and his mother have assets in India and particularly in Piravanthoor Village, Pathanapuram Taluk. Mother has executed a power of attorney in favour of the petitioner, true copy of which is produced as Ext.P1. According to the petitioner, Ext.P1 power of attorney is valid and it is in force even now. The power of attorney executed by the mother of the petitioner is attested before the Notary Public in and for the State of Texas and also attested in the Consulate office. But, as contemplated under the Kerala Stamp Act, 1959 [hereinafter called 'the Act'], the required stamp duty is not affixed on the power of attorney. According to the petitioner, in exercise of the power conferred under the power of attorney, he has executed documents and conveyed property.

(3.) However, recently petitioner entered into an agreement for sale of a property with one Binoy Paul, in exercise of the power conferred under the power of attorney. The buyer has to obtain a housing loan and for the purpose he submitted a copy of the power of attorney to the State Bank of Travancore, Punalur Branch. The Bank has returned the same with a direction to re-submit the document after adjudication and stamping of power of attorney. Accordingly, as per Ext.P2 correspondence issued by the Bank, petitioner approached the 1st respondent and produced the power of attorney offering to pay the required stamp duty and penalty. But the 1st respondent rejected the application of the petitioner stating that the time limit prescribed for affixing the stamp has expired, and therefore stamp duty cannot be levied to the power of attorney.